Taxable turnover on resale remains chargeable in the relevant year despite prior tax on the original sale and prior-year hardship.

Sale proceeds from goods returned to the assessee and resold in a later assessment year remained part of that year's taxable turnover, even though tax had already been paid on the original sale in an earlier year. The statute did not permit exclusion on equitable grounds, and any relief had to be sought, if available in law, for the earlier assessment year. Revisional jurisdiction under section 11 was confined to the assessment year under revision and could not be used to grant directions affecting another year; the revisional order exempting the resale turnover was therefore unsustainable.

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Issues: Whether the sale price of goods returned to the assessee and resold in the later assessment year was liable to be included in the taxable turnover despite tax having been paid on the original sale in the earlier assessment year, and whether revisional jurisdiction under section 11 could be used to grant relief for the earlier year.

Analysis: The assessee had sold the goods in the assessment year 1963-64 after their return, and the sale price formed part of that year's turnover. The fact that tax had already been paid on the same goods in the assessment year 1962-63 did not exclude the subsequent sale price from taxation, because the statute did not provide for such exclusion on equitable grounds. The proper course was to seek relief, if available in law, for the earlier assessment year. The revisional court's jurisdiction under section 11 was confined to the assessment year involved in the revision and could not be used to issue directions affecting another year.

Conclusion: The turnover from the resale was taxable for the assessment year in question, and the revisional order exempting it was unsustainable.

Final Conclusion: The order of the revising authority was set aside and the tax liability was directed to be redetermined in accordance with law.

Ratio Decidendi: Taxability depends on the statutory incidence in the relevant assessment year, and equitable hardship or prior payment of tax on an earlier transaction cannot exclude a later taxable sale from turnover unless the statute so permits.

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